(1) For the purpose of determining the amount of his liability for the tax imposed
herein, each distributor shall, not later than the twentieth day of the month next
following the month in which this article becomes effective and not later than the
twentieth day of each month thereafter, file with the department a monthly report
which shall include a statement of the number of gallons of lubricating oil sold by
such distributor within this state during the preceding calendar month and such other
information as may be necessary for the proper administration of this article.
(2) At the time of filing each monthly report with the department, each distributor
shall pay to the department the full amount of the lubricating oil tax due from such
distributor for the preceding calendar month.
Reports and payments must be filed electronically by the due date in order to be considered
timely filed, except when the due date falls on a weekend or holiday, in which case
such reports and payments must be filed electronically by the first working day following
the due date in order to be considered timely filed.
The monthly report of the distributor shall be prepared and filed with the department
on forms prescribed by the department, or such distributor may, with the approval
of the department, furnish the required information on machine-prepared schedules
setting out such information as is prescribed on the forms furnished by the department. Such monthly reports shall be signed by the distributor in person or by his duly
authorized agent and shall contain a declaration that the statements contained therein
are true and are made under penalty of perjury.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.